HC deleted sec. 69 additions as assessee duly explained source of advance rental income

Prosecution for delay in payment of TDS: Be careful about observation in ITO vs. Firoz Abdul Gafar Nadiadwala (ACCM)

Loss due to vacancy allowance is deductible even if the property remains vacant for the entire year – Vikas Kehav Garud Vs. ITO (2016) 71 Taxmann 214 (Pune ITAT)

How to change contact details i.e., email and mobile number in GSTN?

Whether tax audit report need to give bifurcation of expenses into GST & non GST payment?

GST & Hostel services : Hostel facility provided for less than Rs. 1,000 per day with other services without any charge is exempt from GST

KEY CHALLENGES IN ANNUAL RETURN

Excellent Representation against complicated GST Annual Return & GST Audit

GST exemption on the upfront amount for long term lease of plots

Delay in issuance of completion certificate on account of time taken by competent authority & admissibility of duction under section 80-IB(10)

Interesting Case: Brokerage paid for arranging tenant is allowable expenditure?

A well elaborated order by Kolkata ITAT – Loss on share trading couldn’t be disallowed alleging it as bogus if all transactions were carried on stock exchange

Cancellation of registration of charitable trust – Order passed by CIT(E) based on mere surmises and conjectures need to be set aside.

How to close the account opened under Capital Gain Deposit Account Scheme (CGDAS)?

Selling of own land after plotting it out in order to secure better price is not an adventure in the nature of trade or business

Isolated activity could not come within the purview of adventure in the nature of trade and business.

Conversion of agricultural land in to non agricultural land can be said to be a business activity?

Input Tax credit (GST) cannot be denied to recipient for default on part of the supplier- Delhi High Court issued notice to UNION OF INDIA